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CIT(A) Order Non-Speaking: ITAT Sends Reassessment Appeal Back for Fresh Decision
Case Law Details
- Case Name
- Mukund Das Heda Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Hyderabad
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Mukund Das Heda Vs ITO (ITAT Hyderabad)
Assessee appealed against a reassessment order passed u/s 147 r/w 144 & 144B, but before CIT(A) he did not respond to notices, leading to an ex-parte dismissal. However, ITAT found that CIT(A) failed to adjudicate several legal grounds, including challenges to the validity of reassessment, which were clearly raised before him.
U/s 250(6), the CIT(A) must pass a speaking, reasoned order addressing each ground. Since CIT(A) ignored all grounds & dismissed the appeal mechanically, ITAT held that this amounted to denial of proper appellate remedy.
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